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South Carolina Department of Revenue
Miscellaneous Tax Section
PO Box 125
Columbia, SC 29214-0136

Phone: 803-896-1970



Admissions Tax must be collected by all places of amusement when an admission fee has been charged. The tax is 5% of the paid admissions. If you operate a place of amusement, you must obtain an Admissions Tax License. There is no charge for the license. You may also be required to obtain a retail license. Every person subject to the tax is required to complete and file an Admissions Tax Return.

Please be advised, per SC Code Section 12-21-2550(A), you are required to complete the Admissions worksheet section (area above your signature on the return). Failure to properly complete the L-511 Admissions Tax Return will result in a $500 Failure to Comply penalty. 


  MyDORWAY: File and pay Admissions Tax online using MyDORWAY.

  Electronic Funds Transfer (EFT)- Visit GovOne to make SCDOR tax payments online OR call 1-800-834-7733 to make tax payments with operator assistance or over the Interactive Voice Response system. Taxpayers must complete and submit the Registration Application For Electronic Funds Transfer D-128 before tax payments can be made via EFT.



How to File:

 Miscellaneous taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically.


Due Dates:

On the first day of the month following the period covered by the return, and becomes delinquent on the twenty-first day.